The Land Use Roll-back Tax Invoice Request is a form of the Loudoun County Commissioner of the Revenue (COR) that an owner uses to ask for an invoice of roll-back taxes on a parcel leaving the Loudoun County Land Use Assessment Program. It is one of the Loudoun County property tax forms, and the Loudoun County Treasurer bills the invoice it triggers. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the county at loudoun.gov.
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What is TED14-0526?
The Land Use Roll-back Tax Invoice Request is the Loudoun County form used to ask for an invoice of roll-back taxes on one real estate parcel when it is removed from the Loudoun County Land Use Assessment Program. It is issued by the Office of the Commissioner of the Revenue (COR), and its page footer carries the code TED14-0526.
The invoice is billed by the Loudoun County Treasurer. According to the form's General Information, it is based on the difference between the use value assessment and the fair market value of the land for the current year and the previous five tax years, along with simple interest.
The form rests on Virginia law, Code of Virginia §58.1-3237, and Chapter 848 of the Codified Ordinances of Loudoun County. They require additional taxes when real estate enrolled in the program changes to a non-qualifying use or is zoned to a more intensive use at the owner's request.
By signing the certification, the owner states that the parcel no longer qualifies for land use assessment and requests that roll-back taxes be assessed. The owner also acknowledges that the request triggers the levy of roll-back taxes plus interest.
Who needs to file TED14-0526?
Owners of real estate enrolled in the Loudoun County Land Use Assessment Program use this form when a parcel, or part of one, is leaving the program. The form lists three reasons, and you check the one that applies:
- voluntary removal of the identified real estate from the Land Use Assessment Program;
- a change to a non-qualifying use, with the date of the change;
- rezoning to a more intensive use, with the date of the rezoning.
Virginia law and the county ordinance require additional taxes when enrolled real estate changes to a non-qualifying use or is zoned to a more intensive use at the owner's request.
Use one form for each real estate parcel. If the roll-back applies to only part of a parcel, the form asks how many acres. The form provides four signature lines, one for each owner, with the owner's printed name beside each signature. A separate contact person may be named if different from the owner.
When to file TED14-0526
A change in use must be reported to the Commissioner of the Revenue within 60 days, according to the form's General Information. File the request when the parcel is voluntarily removed from the Land Use Assessment Program, changes to a non-qualifying use, or is rezoned to a more intensive use. The form asks for the date of the change or of the rezoning.
After the invoice is created, the roll-back taxes are due 30 days from its creation. The certification states that taxes not paid by the due date accrue penalty and interest on the roll-back amount, including the interest for prior years. The form sets no processing time for the request.
How to fill out TED14-0526
Enter the parcel identification number
Under Real Estate Information, write the Parcel Identification Number (PIN) of the one parcel the request covers.
Say whether the whole parcel is affected
Check Yes or No for "Does the roll-back apply to the entire parcel?". If you check No, enter how many acres.
Enter the parcel address and owners
Write the Parcel Address and the Owner Name(s). Add a Contact Name only if the contact differs from the owner.
Provide phone and email
Enter the Owner/Contact Phone and Email so the office can reach the right person about the request.
Add a mailing or billing address
If it differs from the parcel address, enter the Mailing/Billing Address with City, State and Zip. Omit it if it is the same as the parcel address.
Check the reason for roll-back
Check voluntary removal from the Land Use Assessment Program, a change to a non-qualifying use, or rezoning to a more intensive use. For the last two, enter the Date of Change or Date of Rezoning.
Read the certification
Read the certification that the real estate no longer qualifies and that roll-back taxes will be billed by the Loudoun County Treasurer, due 30 days from creation of the invoice.
Sign and date for each owner
Print each Owner Name and have that owner sign and date on the four available lines.
Review and download the completed PDF
Check the PIN, acreage, reason and dates, then download or print the completed PDF from FillingPDF and submit it through one of the channels described under How to submit.
How to submit TED14-0526
You can submit the signed form in person, by upload or by mail.
- In person: at the Leesburg office, 1 Harrison Street SE, 1st Floor, or the Sterling office, 46000 Center Oak Plaza. Staff help is available Monday through Friday, 8:30 AM to 5:00 PM, closed federal holidays; the county encourages scheduling an appointment to reduce your wait.
- By upload: at loudoun.gov/COR-Upload. The county says completed forms with sensitive personal identifying information should go through its secure Document Upload Portal.
- By mail: COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
For help, call 703-777-0260. Tax Relief, Exemptions & Deferrals can be reached at [email protected] or 703-737-8557. To request language assistance or a disability accommodation, contact [email protected] or 703-737-0260/TTY-711, with advance notice. Online forms are listed at loudoun.gov/COR-Forms. The Treasurer, not the COR, bills the roll-back taxes afterward. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using one form for more than one parcel; the instructions say to use one form for each real estate parcel.
- Answering "No" to whether the roll-back applies to the entire parcel without entering how many acres.
- Checking a reason but leaving out the Date of Change or Date of Rezoning where the form asks for it.
- Leaving the certification unsigned, or omitting the signature or date of a co-owner.
- Reporting a change in use after the 60-day period given in the General Information.
- Mailing or uploading the form somewhere other than the addresses listed, such as the street offices' mailing address instead of PO Box 8000.
- Assuming the roll-back taxes can wait: they are due 30 days from creation of the invoice and unpaid amounts accrue penalty and interest.
- Sending a form with sensitive personal identifying information by a route other than the secure Document Upload Portal.
Frequently asked questions
What is the Land Use Roll-back Tax Invoice Request?
It is the Loudoun County Commissioner of the Revenue form used to request an invoice for roll-back taxes on a specific parcel when it is removed from the Land Use Assessment Program. The Loudoun County Treasurer bills the invoice.
How are roll-back taxes figured on this form?
The invoice is based on the difference between the use value assessment and the fair market value of the land for the current year and the previous five tax years, along with simple interest, according to the form's General Information.
How soon must I report a change in land use in Loudoun County?
Within 60 days. The form states that a change in use must be reported to the Commissioner of the Revenue within 60 days. The form itself asks for the date of the change or the date of rezoning.
When are roll-back taxes due after I submit the request?
They are due 30 days from the creation of the invoice. The certification says that unpaid amounts accrue penalty and interest, including interest for prior years. The Loudoun County Treasurer bills the taxes.
Do I need a separate form for each parcel?
Yes. The instructions say to use one form for each real estate parcel. If only part of a parcel is affected, check No on the entire-parcel question and enter how many acres.
Where do I submit the Land Use Roll-back Tax Invoice Request?
In person at 1 Harrison Street SE, 1st Floor, Leesburg, or 46000 Center Oak Plaza, Sterling; by upload at loudoun.gov/COR-Upload; or by mail to COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
Can I fill out this form online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with Loudoun County, and does not submit the form; you deliver it through the county's channels.
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